2024 (8) TMI 1459

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....nd Hon'ble Brij Raj Singh JJ. For the Petitioner : Pramendra Verma For the Respondent : A.S.G.I.,C.S.C. ORDER Heard learned counsel for the petitioner, learned Standing Counsel who appears on behalf of State - respondents. This petition has been filed with the following main prayer : - i. Issue a writ, order or direction or pass an order in the nature of certiorari quas....

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.... order dated 18.4.2024 is perverse and needs to be quashed. Learned Standing Counsel has produced before this Court instructions sent by one Param Hans Raj Srivastava, Deputy Commissioner State GST, Raebareli wherein it has been stated that on information as available under Form - 26 AS the petitioner had received an amount of Rs. 388.80 lacs and declared very less amount as payable as tax. ....

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.... in the matter and has imposed tax liability of GST of Rs. 68,53,320/- with interest of Rs. 66,81,987/- and penalty of Rs. 6,85,332/-. It has also been stated in the said instruction that the petitioner has remedy of filing an appeal under the statute under Section 107. The Counsel for the petitioner submits that statutory remedy can be availed by the petitioner but in this case there is fai....